One of my clients is a CA nonresident. He has passive income from CA sources so we file a CA nonresident return annually.
This year he qualifies for a federal disaster area extension to May 16th due to his county of residence.
Does CA honor federal disaster area extensions? I'm guessing in this case it doesn't matter as CA gives 6 month automatic extensions, no filing required?
Also -- I imagine the federal payment and filing relief is automatic based on the address on the tax return? He merely resides in the disaster area, didn't have any damage and really wasn't affected by it in any way. We're considering waiting to pay until May 16th as the client owes high five figures (expected) and we paid him into safe harbor during the year. I just don't want any notices or assessment of penalties and interest from the IRS.